Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)

Accounting Principles Compliance – the True and Fair View Recipe. A Theoretical Perspective on the Contribution of Accounting Principles to the Financial Reporting Objective Achievement (I)

This paper explores the significance of the true and fair view, as the main objective of financial reporting to which accounting principles are subordinated, and the relationship between it and all accounting principles, focusing on identifying their contribution to achieving the true and fair view...

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Bibliographic Details
Main Author: Claudia Cătălina CIOCAN
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2021-09-01
Series:CECCAR Business Review
Subjects:
true and fair view
accounting principles
the quality of information
information objectivity
prudence
timeliness
Online Access: https://www.ceccarbusinessreview.ro/accounting-principles-compliance-the-true-and-fair-view-recipe-a-theoretical-perspective-on-the-contribution-of-accounting-principles-to-the-financ-a147d/download-PDF/

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https://www.ceccarbusinessreview.ro/accounting-principles-compliance-the-true-and-fair-view-recipe-a-theoretical-perspective-on-the-contribution-of-accounting-principles-to-the-financ-a147d/download-PDF/

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